Opinion by
Cole, J.It was stipulated that certain of the items consist of wool hat bodies the same in all material respects as those the subject of Cohn & Lewis v. United States (4 Cust. Ct. 166, C. D. 314), which record was incorporated in the instant case. In accordance therewith the merchandise was held properly dutiable at 33 cents per pound and 45 percent ad valorem under paragraph 1115 (a) as claimed.